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朝鲜农业企业的财务管理,包括对固定资金、流动资金和农业生产成本的管理。一、固定资金的管理朝鲜农业固定资金管理的重要课题是合理地使用农业基本建设资金和维修资金。 1.基本建设资金的利用朝鲜农业的基本建设资金,基本上由国家负担。确定基本建设资金,首先必须计算全部基本建设资金需要量。农业基本建设资金的需要量,分别按各基本建设
The financial management of North Korea’s agricultural enterprises includes the management of fixed capital, liquidity and agricultural production costs. First, the management of fixed capital North Korea’s agricultural fixed-capital management is an important issue is the rational use of agricultural capital construction funds and maintenance funds. 1. Utilization of Capital Construction Funds for capital construction of North Korea’s agriculture are basically borne by the state. To determine capital construction funds, we must first calculate the total capital construction needs. The capital requirements for agricultural capital construction shall be determined by each capital construction